Newegg has the Microsoft Windows 7 Home Premium SP1 64-bit OEM Software for $100 - $20 off with coupon code EMCNAJC22 [Exp 9/23] = $80 with free shipping. Plus, on or before 10/26, receive a $20 emailed coupon for Windows 8 upgrade. OEM version is intended for new systems and cannot be transferred to another computer once it is installed. 
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If this was for XP Pro maybe... but not at this point. You can get the 3 pack of Windows 7 Home for just about 30 bucks more on sale. Use one and sell the other two licenses if you need to.
If you have an older system, chances are your hardware can only run the 32 bit software if you're doing a fresh install of 7.
The 3-pak is for upgrade only (but that's really all you need). Unfortunately each 3-pak contains only one registration key, so if you sell one license, it'd better be to someone you trust.